Fiscal requirements
For cash registers in Germany
All our cash registers meet the requirements of the KassenSichV.
Legal basis in the cash register market
Since the “Act on Protection against Manipulation of Digital Basic Records” and Section 146a of the German Fiscal Code (AO) came into force on January 1, 2020, numerous new regulations have been in force regarding the use and function of cash registers in Germany. This includes the introduction of a “certified technical security device” (TSE) and a “uniform digital interface of the tax authorities for cash register systems” (DSFinV-K).
With a SCHULTES bluepos® cash register system you are always on the safe side – all our cash registers meet the requirements of the KassenSichV.
Fiscal requirements for a cash register in Germany
- Connection and securing of data with a technical security device (TSE)
- Registration of the cash register system and the associated TSE with the tax office
- Obligation to issue a receipt: It is obligatory to issue an invoice to the customer.
- Output of a verifiable document: For example, a 2D barcode can be found on invoices, which enables the correctness of an invoice to be checked
- Extended requirements for data recording
Fiscal changes in 2025
Two important fiscal changes are due on 01.01.2025. This concerns the introduction of a reporting obligation for cash registers in accordance with Section 146a of the German Fiscal Code and the introduction of electronic invoicing (“e-invoicing”) between companies.
Various transitional periods apply to the upcoming innovations and, in the case of e-invoicing, coordination is currently still underway with regard to the final data format (e.g. “ZUGFeRD 2.x” and “XRechnung”). SCHULTES will of course provide the necessary solutions for the bluepos® POS system in good time or is already providing them as software updates to enable cash register operators to comply with all legal requirements in good time.
Cash register report according to §146a of the tax code
- All existing and new health insurance funds must be registered by 31.07.2025.
- Cash registers that are put into operation from 01.07.2025 must be reported within one month.
- All cash register systems of a business premises must be transmitted in a joint report.
- A report can be submitted digitally – e.g. via MeinElster or DATEV MeinFiskal. A message file generated by the POS system can be used for the import or a fully automatic interface.
- If a registered cash register is decommissioned, a corresponding report must be submitted.
Further information on the new requirements can be found in the linked information sheet on cash register reporting.
Obligation to issue electronic invoices (B2B)
- In business transactions between companies (B2B), the obligation to issue and accept electronic invoices (e-invoices) will apply from 01.01.2025.
- Please note the various transitional and exemption regulations (e.g. for small amounts) with regard to the obligation to issue invoices. Accordingly, only paper or PDF invoices may be generated until 31.12.2027 at the latest.
- The final data format of the e-invoice (“ZUGFeRD 2.x” and “XRechnung”) has not yet been finally decided, particularly in the catering sector, due to possible rounding differences between net/gross invoices.
- The POS system has nothing to do with the obligation to accept e-invoices; it only ever issues invoices.
Further information on the new requirements can be found in the linked information sheet on e-billing.
Frequently asked questions about fiscal requirements for cash registers in Germany
There are often numerous questions surrounding the topic of fiscal requirements for cash register operators in Germany. We have summarized the most frequently asked questions and briefly provide the most important answers.
Do I need a TSE for my POS system?
The connection and backup of cash register data with a technical security device (TSE) is mandatory for cash register operators in Germany, as is the registration of the cash register system and the associated TSE with the tax office.
Your SCHULTES specialist retailer will provide you with all the necessary information on prices and setting up a TSE on a bluepos® cash register system.
What requirements does the KassenSichV place on a receipt?
In Germany, there is an obligation to issue receipts: it is mandatory to issue an invoice to the customer for purchases.
A receipt must be verifiable for the tax authorities by means of a special signature: In addition to printing the required signature in plain text, a 2D barcode can also be printed on invoices, for example, which also allows the correctness of an invoice to be checked
The receipt can be issued in paper form or alternatively in digital form as an electronic receipt (e.bon).
What does the e-bill mean for cash register operators?
The introduction of the mandatory electronic invoice (e-invoice) will take place on 01.01.2025.
The obligation to issue e-invoices only applies between entrepreneurs (business customers). Invoices to consumers/consumers can still be issued in paper form or as a PDF.
Small-value invoices under €250 do not have to be issued as e-invoices.
Various transitional regulations also apply to the implementation. According to these, the obligation to issue B2B e-invoices in POS systems arises from 2027 at the earliest and from 01.01.2028 at the latest.
A simple PDF generally does not meet the requirements for an e-invoice. With regard to the existing e-invoice data formats (“ZUGFeRD 2.x” and “XRechnung”), only “net invoices” have been defined to date. The gross invoice preferred in the catering environment can therefore only be displayed with rounding inaccuracies. Various industry associations are still in the process of agreeing on a final format.
The acceptance or receipt of e-invoices is mandatory for all companies without exception from 01.01.2025. As a rule, however, a POS system has nothing to do with this; it only ever issues invoices.
What does the reporting obligation according to §146a AO mean for cash register operators?
The registration procedure starts on 01.01.2025.
All cash registers purchased by 30.06.2025 must be reported by 31.07.2025. This also applies to existing cash registers.
Cash registers that are put into operation from 01.07.2025 must be reported within one month.
All cash register systems of a business premises must be transmitted in a joint report.
With a bluepos® POS system, a report can be made digitally – depending on licensing and contractual relationships, e.g. via MeinElster or DATEV MeinFiskal. An XML message file generated by the POS system can be used for the import or a fully automatic interface. One of the prerequisites for semi-automatic or fully automatic reporting is a current bluepos® version with correctly stored company name.
If a registered cash register is decommissioned, a corresponding notification must be submitted. However, cash registers taken out of service before 01.07.2025 do not need to be registered or deregistered.
Is a POS system mandatory?
There is currently no obligation for cash register systems in the catering trade. This means that you can also use a so-called open cash register. However, the disadvantages are obvious: you have less control, less transparency and no supporting functions for your bookkeeping. When using special cash register systems for the catering industry, on the other hand, you benefit from legal security and numerous supporting functions. As there is no obligation to use POS systems in the hospitality industry, there is also no obligation to comply with the KassenSichV. However, all bluepos® POS systems comply with the KassenSichV and therefore offer you more than just additional security. If the legislator tightens the requirements, you will not have to retrofit your system later if you choose one of our solutions now.
GoBD-certified cash register systems
The GoBD (principles for the orderly keeping and storage of books, records and documents in electronic form as well as for data access) are valid for Germany from 01.01.2015 and replace the previous GDPdU. All documents that are created with a data processing system must be stored in an unchangeable form for 10 years and must be presented in a machine-readable form in the event of a tax audit. The Federal Ministry of Finance has clearly stated that the GoBD also apply to cash register systems.
The administrative regulation GDPdU and its successor GoBD have been taken into account and implemented in the development of the S-700 cash register system from the very beginning: The cash register stores each individual entry with a unique sequential number. From this data, every process can be reconstructed down to the last detail.
For common applications, the storage equipment of the cash register allows archiving of all data for a period of more than 10 years.* The data remains stored in the cash register and not, as is often the case, in the cloud.
Data security is provided by a password to be assigned during setup. With the certified export interface, the data can be made available as required by the tax authorities in the “Description Standard for Data Carrier Transfer, Version 1.1 of 1 August 2002”. Please note that the cash register is always only one component of the accounting.
This page is for your information only, please consult a tax advisor for information on how to properly set up and perform proper record keeping.
* Wegen der Vielzahl der unterschiedlichen Anwendungsfälle, ist eine genaue Prognose des anfallenden Datenvolumens nicht möglich. Je nach Anwendung kann die Speicherkapazität deutlich früher ausgeschöpft sein. Für die Sicherung / Archivierung der Daten ist in jedem Fall der Anwender verantwortlich.
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We have summarized all the important information on the KassenSichV for you. Please read at your leisure how we implement the new legal requirements with our solutions.
